Fiscal Policy Led by Tax Incentives: Croatian Experiences
Ključne besede:
multinacionalne korporacije, neposredne investicij v tujini, davčne spodbudePovzetek
Multinacionalne korporacije imajo pomembno vlogo na področju neposrednih in- vesticij v tujini. Čeprav bi bile investicije multinacionalk za državo prejemnico ka- pitala zaželene, se menedžment multinacionalk lahko odloči, da ne bo investiral v to državo zaradi drugih, pomembnejših vidikov davčnega sistema, kot so npr. davčna tveganja. V prispevku ugotavljamo, koliko so za hrvaške multinacionalke pomembne davčne spodbude kot fiskalni instrument za pritegnitev tujih investicij. Ugotovili smo, da so davčne spodbude zelo pomembne pri sprejemanju strateških odločitev multinacionalnih korporacij, kljub temu pa sta odločujoča dejavnika ne- predvidljivost davčnih tveganj in stroški.
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